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Police are investigating the accident, which happened during special stage three of the event near Fivemiletown. The remainder of today's stages were cancelled.

The Ulster Rally, part of the British Rally Championship, is a road event centred on Enniskillen. Fewer than 200 cars are allowed to start and it involves 209km over 15 stages in counties Fermanagh and Tyrone.

A Police Service of Northern Ireland spokesman said: "Following a serious incident during a special stage of the Ulster Rally today, police can confirm that a male competitor has died.

"The police helicopter was used to airlift a second competitor to the Royal Victoria Hospital in Belfast, where his condition is described as serious."

The Motor Club spokesman added: "The Northern Ireland Motor Club and the Ulster Rally organising team together with the sport's governing body, the Motor Sports Association, are co-operating fully with the investigation.

"The MSA will conduct its own separate enquiry once the police investigation is concluded."

A spokesman for the organisers said: "The Northern Ireland Motor Club extends its sympathy to the family and friends of the competitor who was fatally injured during a tragic accident in today's Ulster Rally."